Sample Payroll Journal / Ledger
and Payroll Distribution Summary
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Page 1   Payroll Journal / Register       Payroll Deductions               Net  
      Employee Total   Income Tax Social Security Medicare Medical Profit     Total Check Check
Entry   Employee Name Number Gross   Withheld Withheld Withheld Insurance Sharing     Deductions Cash Number
Number Date    Account Number       230 231 232 233 234       100  
1 7-Jan Super Employee 100 500   100 31 7 20 25     183 317 125
2                              
Page 1   Payroll  Distribution     Payroll Expense Accounts        
      Employee Total Account Account Account Account Account Account Account
Entry   Employee Name Number Gross Number Number Number Number Number Number Number
Number Date   Account Number     601 602 603 604 605 606  
1 7-Jan Super Employee 100 500 400 100          
2                      
Note: The above two records can also be combined into One Summary Record.
Page 1   Payroll Journal / Register     Payroll Expense Accounts             Payroll Deductions               Net  
    and Payroll Distribution                                      
      Employee Total Account Account Account Account Account Account Account Income Tax Social Security Medicare Medical Profit     Total Check Check
Entry   Employee Name Number Gross Number Number Number Number Number Number Number Withheld Withheld Withheld Insurance Sharing     Deductions Cash Number
Number Date    Account Number     601 602 603 604 605 606   230 231 232 233 234       100  
1 7-Jan Super Employee 100 500 400 100           100 31 7 20 25     183 317 125
2                                          
The payroll journal / register assigns the gross wages to the various payroll expense accounts that a business has
set up to track where their payroll dollars are being spent and tracks and summarizes the various deductions that
are deducted from an employees's gross salary and wages.
Note: These records were discussed in depth in my So, you want to learn Bookkeeping! - Payroll Tutorial.
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